存量房交易价格申报评估系统设计与实现

发布时间：2018-03-30 01:41

本文选题：存量房税收管理　切入点：JAVA　出处：《西安电子科技大学》2015年硕士论文

【摘要】：众所周知,随着我国经济持续高速增长,更加快速地推进了城市化建设进程。这便使得全国房地产市场十分得活跃,存量房交易即二手房交易作为房地产交易中很重要的一部分,其交易量逐年增长,所占的税收比重也在连年加大。由于在存量房交易过程中出现了买卖双方签订“阴阳合同”,降低申报成交价格,以此来少缴、不缴应纳税款的行为,严重扰乱了正常的征管秩序,破坏了公正、公平,依法纳税的征管环境,严重损害了国家的合法利益,更为重要的是,削弱了税收对房地产市场的调控作用。因此,纳税人在申报缴纳此项税费时,就需要地税机关对其申报的交易价格进行评估。而传统的个人手工台账评估方法具有一定的局限性,已不能满足短时间内对大批量的存量房买卖进行准确高效的价格评估需求。为了切实做好应用房地产估价技术加强存量房交易税收征管工作,有效防止虚假纳税申报,规范和提高存量房税收征管质量和效率,促进依法治税。本文基于陕西地税部门存量房交易税收征管工作的实际情况,应用房地产评估技术,以标准的软件工程开发为基本的设计流程,设计了存量房交易价格申报评估平台,该平台使用了前端技术的三层业务构架:分为Web前端、逻辑部分和数据处理部分,能够降低开发成本、改进软件质量、提高开发效率;设计通过用例图、流程图、功能结构图,数据库表的设计勾画出设计框架;实现通过MVC架构图、活动图、类图、时序图达到实现目标。测试通过搭建测试环境:Web服务器、数据库服务器、客户端,功能测试,性能测试,达到测试目标。后台使用Oracle数据库,严格遵循JAVA EE架构思想,结合系统的功能需求和性能需求分析,设计实现了数据采集模块、房屋估价部分、对税收款项管理部分、查询部分、平台基本管理部分等几个基本功能模块,以满足对应的工作需要。咸阳地税作为陕西省地方税务局“应用房地产估价技术加强存量房交易税收征管工作”的第一批试点单位,经过全面的系统开发实现,存量房交易价格申报评估系统已经在全省地税部门进行了推广使用。通过系统的测试验证,存量房交易价格申报评估系统达到了最初的设计目标。以咸阳地税为例,自系统上线运行以来,2013年共评估交易存量房1280户,同比增长152%,其中调增交易价格857户,增加计税交易价格5074.3万元,申报税款2166.22万元,评估后征收税款2536.66万元,增收370.44万元。运用此系统,2014年更是评估交易存量房2150户,征收税款3600余万元。有效地防止了虚假纳税申报,减少了在房屋交易中的偷税漏税行为,房产交易纳税人纳税意识明显加强,在全社会中形成了良好的存量房税收管理体系,规范和提高了存量房税收征管质量和效率。
[Abstract]:As we all know, with the sustained rapid growth of China's economy, the process of urbanization has been promoted more quickly.This makes the national real estate market very active, the stock of housing transactions, that is, second-hand housing transactions as a very important part of the real estate transactions, its trading volume is increasing year by year, the proportion of tax is also increasing year after year.As a result of the "Yin and Yang contract" signed by the buyers and sellers in the course of the stock house transaction, the act of reducing the declared transaction price in order to underpay and not pay the tax payable has seriously disturbed the normal order of collection and management and undermined justice and fairness.The environment of tax collection and management has seriously damaged the legal interests of the country and, more importantly, weakened the role of taxation in regulating the real estate market.Therefore, when taxpayers declare and pay this tax, they need to assess the transaction price declared by the local tax authorities.However, the traditional method of personal manual bookkeeping evaluation has some limitations, which can not meet the demand of accurate and efficient price evaluation for large quantities of stock houses in a short time.In order to apply the real estate appraisal technology to strengthen the tax collection and management of stock house transaction, effectively prevent false tax declaration, standardize and improve the quality and efficiency of tax collection and management of stock house, and promote the administration of tax according to law.Based on the actual situation of the tax collection and management of the stock house transaction in Shaanxi local tax department, and using the real estate evaluation technology and the standard software engineering development as the basic design process, this paper designs the inventory house transaction price declaration and evaluation platform.The platform uses three layers of business architecture of front-end technology: Web front-end, logic part and data processing part, which can reduce development cost, improve software quality, improve development efficiency, design use case diagram, flow chart and function structure diagram.The design of database table outlines the design framework, and achieves the goal through MVC architecture diagram, activity diagram, class diagram and sequence diagram.By setting up the test environment: Web server, database server, client, function test and performance test, the test can reach the test goal.Background using Oracle database, strictly follow the idea of JAVA EE architecture, combined with the system functional requirements and performance requirements analysis, the design and implementation of the data acquisition module, housing evaluation part, tax revenue management part, query part,The basic management part of the platform and other basic functional modules to meet the corresponding work needs.Xianyang Local tax Bureau, as the first pilot unit of Shaanxi Provincial Local Taxation Bureau to "use real estate valuation technology to strengthen tax collection and management of stock housing transactions," has been developed and realized through comprehensive and systematic development.The stock house transaction price declaration and evaluation system has been popularized and used in the provincial local tax department.Through the systematic test and verification, the stock house transaction price declaration and evaluation system has achieved the initial design goal.Taking Xianyang Local tax as an example, since the system went online in 2013, a total of 1280 trading stock houses were assessed, an increase of 1522, including the adjustment of the transaction price of 857 households, the increase of the tax transaction price of 50.743 million yuan, the declaration of 21.6622 million yuan of tax, and the collection of 25.3666 million yuan of tax after assessment.The income was increased by 3.7044 million yuan.With this system, 2150 houses were assessed in 2014, and more than 3600 million yuan in taxes were collected.It has effectively prevented the false tax declaration, reduced the tax evasion behavior in the housing transaction, strengthened the taxpayers' consciousness of paying tax in the real estate transaction, and formed a good tax management system of the stock house in the whole society.Standardize and improve the quality and efficiency of tax collection and management of housing stock.
【学位授予单位】：西安电子科技大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：TP311.52

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